https://www.taxtmi.com/forum/issue?id=120800 Rule 49 applies a depreciation-based duty charge to capital goods removed from an SEZ to the Domestic Tariff Area, and-given the Rule 2(e) definition-covers plant, machinery and similar movable assets. Immovable civil infrastructure and common facilities generally do not qualify as capital goods and therefore do not benefit from Rule 49 depreciation; instead, repayment of fiscal benefits actually availed is the commonly adopted approach, supported by project records and certifications, with proportional allocation permitted for partial denotification subject to authority verification. en-us Fri, 06 Mar 2026 20:21:14 +0530 Sat, 07 Mar 2026 11:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120800 Rule 49 applies a depreciation-based duty charge to capital goods removed from an SEZ to the Domestic Tariff Area, and-given the Rule 2(e) definition-covers plant, machinery and similar movable assets. Immovable civil infrastructure and common facilities generally do not qualify as capital goods and therefore do not benefit from Rule 49 depreciation; instead, repayment of fiscal benefits actually availed is the commonly adopted approach, supported by project records and certifications, with proportional allocation permitted for partial denotification subject to authority verification. Discussion-Forum Customs Fri, 06 Mar 2026 20:21:14 +0530 https://www.taxtmi.com/forum/issue?id=120800